Legal Opinion
Cleophas L. Cox and Rose M. Cox v. Manuel Chaco, Director of Revenue and Taxation, and Government of Guam
Court of Appeals for the Ninth Circuit
Decided June 22, 1981No. 78-2208PublishedCited by 2 opinions
1Opinion of the Court
CHOY, Circuit Judge: ,
Cleophas and Rose Cox, taxpayers, petition from a judgment of the district court *175denying their claim for a tax refund. We find that the district court correctly held that the taxpayers could not exclude certain rental payments from their gross income, and accordingly we affirm the judgment below.
I. FACTS
Mr. Cox was an employee of the Federal Aviation Administration (“FAA”) during the relevant tax year. He was assigned to the Guam region and he and his family lived in FAA housing there. Cox was the FAA Resident Director for Guam, and his responsibilities included air…
2Cases cited4 opinions
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Commissioner of Internal Revenue v. Charles N. Anderson and Grace M. AndersonCourt of Appeals for the Sixth Circuit · 1966
- M. Caratan and Carola Caratan v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Naomi R. Hanna v. Mt. Vernon Life Insurance Company of New York, Successor to Union Casualty and Life Insurance CompanyCourt of Appeals for the Eighth Circuit · 1958
3Cited by2 opinions
- Winchell v. United StatesDistrict Court, D. Nebraska · 1983
- Cleophas L. Cox and Rose M. Cox v. Manuel Chaco, Director of Revenue and Taxation, and Government of GuamCourt of Appeals for the Ninth Circuit · 1981